Adelphi Homes Co. v. State Tax Commission

The agreed facts upon which the controversy was submitted to the court, under section 546 of the Civil Practice Act, do not reveal whether or not the mortgage tax has been paid. A controversy may be submitted to the court under said section only if it might be the subject of an action. If it is the subject of a special proceeding the court has no jurisdiction to decide the controversy. (De Leyer v. Britt, 212 N. Y. 565.) If the plaintiff has paid the tax on this mortgage there is no authority for an action. The remedy of the plaintiff, in that event is to apply to the State Tax Commission for…